Organisational characteristics, alternative reasons to budget and two budget forms

Sivabalan, P; Malmi, T; Booth, PJ; Brown, DA

Organisational characteristics, alternative reasons to budget and two budget forms

Sivabalan, P

Malmi, T Booth, PJ

Brown, DA

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Publisher:: AFAANZ
Publication Type:: Conference Proceeding
Citation:: 2008 AFAANZ/IAAER Conference website papers, 2008, pp. 1 - 42
Issue Date:: 2008-01

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Field	Value	Language
dc.contributor.author	Sivabalan, P https://orcid.org/0000-0002-7112-2385	en_US
dc.contributor.author	Malmi, T	en_US
dc.contributor.author	Booth, PJ https://orcid.org/0000-0001-7219-1502	en_US
dc.contributor.author	Brown, DA	en_US
dc.contributor.editor	Hay, D	en_US
dc.contributor.editor	Moroney, R	en_US
dc.date	2008-07-06	en_US
dc.date.issued	2008-01	en_US
dc.identifier.citation	2008 AFAANZ/IAAER Conference website papers, 2008, pp. 1 - 42	en_US
dc.identifier.uri	http://hdl.handle.net/10453/11442
dc.description.abstract	This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of Hansen and Van der Stede (2004), results show that contingency relationships between organisational characteristics and the importance of operational reasons to budget were different for performance evaluation reasons, in comparison to operational planning reasons.	en_US
dc.publisher	AFAANZ	en_US
dc.relation.ispartof	2008 AFAANZ/IAAER Conference website papers	en_US
dc.relation.ispartof	Accounting and Finance Association of Australia and New Zealand Conference	en_US
dc.title	Organisational characteristics, alternative reasons to budget and two budget forms	en_US
dc.type	Conference Proceeding
utslib.location	Sydney, Australia	en_US
utslib.location.activity	Sydney, Australia	en_US
utslib.for	150105 Management Accounting	en_US
dc.location.activity	Sydney, Australia	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.place-of-publication	Sydney, Australia	en_US
pubs.start-date	2008-07-06	en_US

Abstract:

This study examines contingency relationships between organisational characteristics and four alternative operational reasons to budget, across two budget forms (fixed budget and rolling forecasts). Furthering the work of Hansen and Van der Stede (2004), results show that contingency relationships between organisational characteristics and the importance of operational reasons to budget were different for performance evaluation reasons, in comparison to operational planning reasons.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/11442